l9n/ Mississippi

2011 Regular Session

House Bill 257

Sales tax; extend repealer on tax imposed on sales of machinery and performance of construction services at certain refineries.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 1, 2011. The 2011 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-24, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF REPEAL ON THE PROVISION OF LAW THAT LEVIES A TAX ON THE SALE OF MANUFACTURING OR PROCESSING MACHINERY INSTALLED OR USED AT A REFINERY IN THIS STATE AND ON CONSTRUCTION ACTIVITIES PERFORMED AT OR IN REGARD TO A REFINERY IN THIS STATE, REQUIRES THE OWNER OF A REFINERY HOLDING A DIRECT PAY PERMIT ISSUED BY THE DEPARTMENT OF REVENUE TO FURNISH THE PERMIT TO THE SELLER OR PERSON PERFORMING THE CONSTRUCTION ACTIVITY UNLESS OTHERWISE AUTHORIZED BY THE COMMISSIONER OF REVENUE, AND PROVIDES THAT AFTER BEING FURNISHED THE DIRECT PAY PERMIT, THE SELLER OR PERSON PERFORMING THE CONSTRUCTION ACTIVITY WILL BE RELIEVED OF THE DUTY TO COLLECT THE TAX AND THE OWNER OF THE REFINERY WILL PAY THE TAX; TO AMEND SECTION 27-65-21, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REVERTER ON THE PROVISION OF LAW THAT EXEMPTS CONSTRUCTION ACTIVITIES PERFORMED AT CERTAIN REFINERIES FROM THE TAX IMPOSED BY THIS SECTION; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

Its course

January 4 to February 1, 2011, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action2 actions on 2 days

In the House of RepresentativesJan 4 to Feb 1 · stopped28 days

Ways and MeansJan 4 to Feb 1 · stopped28 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 4 – Feb 1

  1. Jan 4Referred to the House committee on Ways and Means
  2. Feb 1Died in committee in the House
All 2 actions, as published
  1. Jan 4Referred To Ways and MeansHouse of Representatives
  2. Feb 1Died In CommitteeHouse of Representatives